DCIT, CIRCLE 3(1), VISAKHAPATNAM vs. PEOPLE COMBINE AVENUES PRIVATE LIMITED, VISAKHAPATNAM
What did the Tribunal hold?
Given that the appeals were duplicates and the assessee's counsel had no objection, the Tribunal allowed the Revenue to withdraw its appeals. Consequently, both appeals were dismissed as withdrawn.
What were the facts?
The Revenue filed two appeals against separate orders of the Ld. CIT(A) for AY 2017-18 and 2018-19. During the hearing, the Ld. CIT-DR stated that these appeals were duplicates of appeals already filed by the AO under a changed assessee name (Nord Anglia Education Infrastructure Pvt Ltd.).
What were the issues?
Whether the Revenue's appeals, identified as duplicate appeals filed under a changed assessee name, should be allowed to be withdrawn and dismissed.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam
Before: Shri Vijay Pal Rao & Shri Balakrishnan S.
PER VIJAY PAL RAO, VICE PRESIDENT: These two appeals filed by the Revenue are directed against the separate orders of the Commissioner of Income Tax (Appeals) [“Ld.CIT(A)”], National Faceless Appeal Centre, Delhi dated 25.02.2025 and 12.02.2025 for the assessment year 2017-18 and 2018-19 respectively.
At the time of hearing, the Ld.CIT-DR has stated that these two appeals are duplicate appeals filed by the AO to the appeals in and 206/Viz/2025 in the changed name of the assessee, being Nord Anglia Education Infrastructure Pvt Ltd. and therefore, the department does not pursue these two appeals, being duplicate appeals and may be allowed to be withdraw the same.
On the other hand, the learned counsel for the assessee has not objected, if these two appeals of the Revenue are allowed to be withdrawn. Accordingly, these two appeals of the Revenue are allowed to be withdrawn and consequently dismissed being withdrawn.
In the result, duplicate appeals filed by the Revenue for both the assessment years 2017-18 and 2018-19 are dismissed as withdrawn.
Order pronounced in the Open Court on conclusion of hearing on 15th July, 2025.
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